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Income Tax - Highlights / Catch Notes

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Transfer of cases - the authority has not acted in the spirit in ...

Income Tax

August 5, 2016

Transfer of cases - the authority has not acted in the spirit in which it has to act while dealing with an issue of transfer. By merely reproducing and taking out the words from the statutory provisions, the order cannot be said to be passed upon application of mind - order of transfer quashed - HC

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